What does it mean for me? A guide to some gains and losses in the pre-budget report

• Cigarettes will cost more tomorrow, but the rise is much smaller than would normally be expected. While the increase in duty per pack of 20 is 17 pence, tomorrow's VAT cut from 17.5 to 15 per cent will see a price fall of about 10p a pack. Hence, a packet of 20 will cost only about 7p more tomorrow. Cigarettes, alcohol and chocolates fall into the top rate category for VAT, and like other goods in this classification, also benefit from the tax fall.

• Child benefit rises from £18.80 to £20 (for the first child) from January. The rate for second and other children goes up from £12.55 to £13.20 at the same time.

• Flying abroad will cost more in air passenger duty from 1 November 2009. Hardest hit are those flying to Australia and other territories whose capitals are at least 6,000 miles from London. The levy, now £40 in the lowest class of travel, or £80 for other classes, will rise to £55 and £110 in 2009/10 and £85 and £170 in 2010/11. The lowest rises, for those flying to countries with capitals within 1,000 miles of London, go from £10/£20 now to £11/£22 in 2009/10 and to £12/£24 in 2010/11. The tax is on the airlines, but most pass it on to passengers. The tax will be the same for a single as a return as it applies only on departures from the UK.

• Up to 8 million people on benefits and tax credits are expected to be eligible for the tax-free Savings Gateway scheme which, starting in 2010 through the Post Office, banks and building societies, will see the government contribute 50p for every £1 put in (up to a limit of £300) by the saver.

• Homeowners facing repossession who cannot pay their mortgage will be able to get the interest payments paid by the state on properties worth up to £200,000 from 5 January, up from the present £100,000 level. At the same time, the waiting period will fall from 39 to 13 weeks.

• Fuel duty rises by 2p a litre from tomorrow.

• Rises in vehicle excise duty will be limited to £5 from next April, and £30 from April 2010. As previously announced, the number of VED bands increases from seven to 13 in April 2009 to reflect more accurately the differing fuel-efficiency of various makes and models.

• The full basic state pension rises from £90.70 to £95.25 a week for singles and from £145.05 to £152.30 for couples. Pension credit rises from £124.05 to £130 a week for singles (and from £189.35 to £198.45 for couples). A £60 bonus will be sent to each pensioner in January, along with their £10 Christmas bonus.

• The tax-free personal allowance rises from £6,035 to £6,475 from April. The allowance for 65- to 74-year-olds will be £9,490, and that for over-75s will be £9,640. The allowance will be halved for people whose income is between £100,000 and £106,450 at a rate of £1 of allowance for every £2 of income. The allowance will be lost altogether for those with income above £140,000.